# Treas. Reg. § 31.3121(a)(14)-1: Payments by employer to survivor or estate of former employee.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.3121(a)(14)-1>. Interprets 26 U.S.C. § 3121.

The term “wages” does not include any payment by an employer to a survivor or the estate of a former employee made after 1972 and after the calendar year in which such employee died. 

[T.D. 7374, 40 FR 30950, July 24, 1975, as amended by T.D. 7373, 40 FR 30957, July 24, 1975]